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Please respect the privileges of MCFE membership by sharing this only with colleagues in your company (for business members) and immediate family (for individual members). If you needed any reminding about the difficulties of passing a tax bill with elements of reform or additional revenues, Mondays votes on the Senate omnibus tax bill should have done it. The bill failed on its initial vote with seven DFLers Sens. Bonoff, Clausen, Franzen, Hoffman, Jensen, Kent, and Scalze voting no and one Republican Sen. Senjem voting yes. These seven DFLers generally share some common traits all in their first term (except Sen. Bonoff), representing suburban areas (except Sen. Jensen) which could be considered swing districts. After a brief recess, procedural motions and more debate, the bill finally passed on 35-31 vote with Sens. Clausen and Hoffman changing their votes and Sen. Ann Rest voting this time around. The House vote was far more predictable, but still with four DFLers Reps. Halverson, Radinovich, Rosenthal, and Selcer (again a largely suburban/first term/competitive district group) opposing final passage in the 69-64 vote. With both houses now having passed their omnibus tax bills the tax conference committee is imminent. Now onto the bills themselves. Our March-April edition of Fiscal Focus compares and contrasts the various tax proposals, so we wont spend too much time on that here. Suffice it to say that the items we think are most likely to find their way into the final package are: increased income taxes in some form, additional aids to local governments, repeal of foreign operating corporations, and higher taxes on cigarettes. Whether the Houses temporary surcharge on high incomes, the Houses enhancement of the circuitbreaker program, or the Senates base-broadening rate-lowering work in the sales and corporate tax areas will make it into the final proposal remain to be seen; but these are far less likely to be acceptable to all the players involved. This issue of the Spotlight is an unofficial side-by-side summary comparison of the two bills, and is similar to the one that will be prepared by House and Senate non-partisan staff. Ours is designed, however, to more of an at a glance summary if 26 pages can qualify as such. We quote at times extensively from the House and Senate non-partisan staff summaries of their respective omnibus tax bills, many times without quote marks. MCFE is responsible for all errors of interpretation in this summary; feel free to contact us with any concerns. Our next edition of the Spotlight will come out after legislators have adopted the final tax bill. Our members-only blog will provide updates on the progress of the tax conference committee and additional information such as links to the text of the House and Senate bills, the official non-partisan side-by-side (for those of you who need even-greater detail), and fiscal comparisons of the two proposals. Please contact our office if you need help registering on the website.
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THE OMNIBUS TAX BILLS, 2013 (UNOFFICIAL) HOUSE FILE 0677 AND SENATE FILE 0552 House Article 1: One-Time Provisions
Sec 1, 6, 11 House Tax Bill (HF 0677) Article 1: One-Time Provisions Income surcharge. Imposes a 4% surcharge on taxable net income above $500,000 for marriedjoint, single, and head of household filers and above $250,000 for all other filers for tax years 2013 and 2014. Reduces the surcharge if the Nov. 2013 or Feb. 2014 economic forecasts project an unrestricted general fund balance by such an amount that eliminates the projected balance. School aids shift and property tax recognition shift repayment. Repays the school aids shift and restores the school district current year aid payment shift percentage from 60% to 90%. Eliminates the property tax recognition shift. Section 179 expensing. Conforms the individual and corporate franchise taxes to increased section 179 expensing for tax year 2013 only. Sales tax; capital equipment exemption. Converts the exemption to an upfront exemption. Comments This would set the surcharge reduction as the fifth priority use for any unrestricted general fund balance, ahead of only the repayment to the state airports fund. Sec Senate Tax Bill (SF 0552) Article 7: Sales & Use Taxes; Local Sales Taxes No comparable provision.
2-3
No comparable provision.
4-5 7-10
No comparable provision. 29 Similar, but for purchases made between 7/1/14 and 6/30/15 the upfront exemption is only available to businesses that: employed 80 or fewer employees during 2013 and; which were not 20% or more owned by a business which itself employed more than 80 employees during 2013. No comparable provision.
12
Appropriations. Appropriates money as follows: $262.2 million to restore the education aid payment to a 90%/10% split $569.9 million to eliminate the property tax recognition shift $21.7 million for additional education aids related to the eliminating the property tax recognition shift
House Article 2: Homestead Credit Refund and Renter Property Tax Refund
Sec House Tax Bill (HF 0677) Article 2: Homestead Credit Refund and Renter Property Tax Refund Income, definitions. Changes the definition of income as used in the refund programs as follows: Limits the addition for IRA contributions to the extent the sum of the amounts exceeds the retirement base amount for the claimant and spouse Includes distributions received by the claimant or spouse from a traditional or Roth style retirement account or plan, to the extent not included in federal adjusted gross income Converts the reference for the federal tuition deduction add-back from Minnesota Statutes to the Internal Revenue Code Comments Sec Senate Tax Bill (SF 0552) Article 2: Property Tax No comparable provision.
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2, 4
An apples-to-apples comparison of the current and proposed refund programs is difficult because the number of income ranges falls in the proposed refund program from 27 to 23.
3-4
An apples-to-apples 3-4 comparison of the current and proposed refund programs in the House bill is difficult because the number of income ranges falls in the proposed refund program from 29to 22.
Renters property tax refund. Generally reduces filers copay share by five percentage points. Increases the maximum refund for all income ranges, with the refund for the lowest income ranges increasing from $1,620 to $1,790. Sets the base year for inflation adjustments to 2013.
Notification of potential eligibility. Requires that Revenue notify homeowners it determines may be eligible for a homestead credit refund based on available property tax and income information about their potential eligibility. No comparable provision. The proposal would have affected the subtraction for claims against rent paid in 2012 as follows:
# of Dependents 1 2 3 4 5 or more Subtraction Current Proposed $5,320 $10,260 $14,820 $19,000 $22,800 $5,700 $11,020 $15,960 $20,520 $24,700
No comparable provision.
24
Renters property tax refund; income. Increases the income subtraction, the size of which is contingent upon the number of dependents the filer claims, by 10% of the base exemption amount (currently $3,800) for the filers first through fifth dependents.
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2 3-5
Disparity reduction credit. Increases the credit amount so that it reduces the taxes on eligible parcels down to 2.0% instead of the current 2.3%. Sustainable forests. Makes the following changes to the Sustainable Forest Incentive Act program: Excludes lands subject to easements funded through the Outdoor Heritage Fund or similar easements conveyed to governmental or nonprofit entities Requires landowners to include property tax statements with their annual certifications Caps payments for any parcel at no more than one-half the property taxes payable
2: 17 2: 2730, 48
7-14
15
16, 17, 19
Local government aid formula, revision. Replaces the current LGA formula with one where the definition of city revenue need differs as follows based on city population: Cities under 2,500 need is set between $410 and $630 per capita, based on city size Cities between 2,500 and 9,999 need is based on share of pre-1940 housing, household size, and the percentage decline from the highest census population as of or after the 1970 Census Cities of 10,000 or more need is based on share of pre-1940 housing, share of housing built between 1940 and 1970, jobs per capita, and an adjustment if the average population density is less than 150 per square mile Local government aid, certified aid adjustments. Makes the following adjustments to the LGA formula: Provides the city of Warroad an extra $150,000 per year for the next five years Adjusts the formula for three cities that were given temporary aid increases that end in 2013 or 2014 under current law: (Newport - $75,000; Crookston - $100,000; and Mendota $25,000) Local government aid, payment dates. Directs that cities located in areas deemed disasters in April 2013 receive both LGA payments in July 2013. Local government aid, appropriation. Increases
2-7; 9-10
11
Local government aid, certified aid adjustments. Includes the House provisions plus a base adjustment of $160,000 for the city of Mahnomen for aids payable 2013 and thereafter.
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18 20
8, 14
No comparable provision.
These are some of the recommendations from the PILT advisory group.
15-25
No comparable provision.
26
1-5
1-5
6-7
6-7
Manufactured homes. Virtually identical, except that the exemption is only allowed for up to five assessment years after the data a home is initially claimed as dealer inventory.
No comparable provision.
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9 10 44
10
43 11
11
12
Exemptions: Personal property used for pollution control that is not required to be installed or required by a standard, rule, or by the MPCA Exemption for Indian tribe-owned C/I property in Minneapolis that is virtually identical to that found in House Article 4, section 9 Similar Target Center exemption as in House Article 4, section 10, except that it does not directly reference restaurants open for general business more than 200 days per year. Exemption for St. Paul Saints ballpark that is virtually identical to the language in House Article 4, section 11. Same electric generation facility attached machinery and personal property as in House Article 4, section 12.
13
16
Determination of property tax maximum. Limits the maximum property taxes on class 4d property to 10% of the maximum annual rent the owner may charge, assuming all units are occupied at all times. No comparable provision.
14-16
17-18
Art 4, Similar. Except that the authority is extended only Sec 7- through January 1, 2023. 8; 3233 36 Same.
19
20
37
Same.
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22
23
24
25 26
27
28
Northwest Minnesota Multicounty Housing and Redevelopment Authority; levy authority. Authorizes the Authority to levy up to 25% of the statutory HRA levy without approval of its constituent cities or counties with a 2/3 vote until taxes payable 2018. Agricultural homesteads, Marshall county. Converts from temporary (expiring in 2013) to permanent the provisions in law applying to Marshall county which allow an owner living off of a farm as a result of the March 2009 flooding to claim the property as an agricultural homestead Minneapolis and St. Paul; entertainment facilities coordination. Requires the two cities to establish a joint governing structure to coordinate and provide for joint marketing, promotion, and scheduling of conventions and events at the Target Center and the Xcel Energy Center. Moratorium on changes in assessment practice. Prohibits assessors from deviating from current practices or policies used generally in assessing or determining the taxable status of property used in the production of biofuels, wine, beer, distilled beverages, or dairy products. Further prohibits changes to the taxable status of any existing property involved in the industrial processes identified above unless made to correct an error or because of a change in the use of the property. Effective for assessment year 2013. Study and report. Requires Revenue to study the assessment of property used in biofuels production and similar types of equipment. Requires a report. Reimbursement for property tax abatements. Provides state reimbursement of up to $400,000 to local governments in Hennepin County for the property tax disaster abatements granted in the 2011 Special Session tax bill for taxes payable in 2011 to homes damaged by the 5/22/11 tornadoes. Iron Range Fiscal Disparities Study. Requires Revenue to study the program and report to the legislature by 2/1/15. Provides a set of issues that the study must analyze. Adds $75,000 to the areawide levy to pay for the study. Repealer. The 6/30/13 sunset on cities authority to Makes this authority for establish new special service districts or housing cities permanent. improvement areas The sunset for the Hennepin and Ramsey County deed and mortgage registry taxes that were reimposed in sections 17-18 No comparable provision. No comparable provision.
38
41
Agricultural homesteads, Marshall county. Extends the temporary provisions, which expire in 2013, by five years so that they would now expire in 2018. No comparable provision.
46
Similar. Except that the moratorium is in effect for assessment years 2013 and 2014.
47 42
Similar. Except that the proposal requires stakeholder involvement and provides a list of items that must be included. Reimbursement for property tax abatements. Similar, except that the FY 2014 appropriation is fixed at $336,000.
No comparable provision.
51
Repealer. Repeals the 95/5 split in the statewide property tax between C/I and cabin properties.
8 9
Assessor accreditation. Requires assessors to be licensed as an accredited assessor by the Minnesota State Board of Assessors by July 1, 2017. Personal property used for pollution control. Exempts from property tax for personal property that is not required to be installed or required by a
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No comparable provision.
13
No comparable provision.
14-15
No comparable provision.
The payable 2013 rate is 525.23 mills the payable 2002 rate was 579.33 mills.
18-19
No comparable provision.
20-23
No comparable provision.
31-32
No comparable provision.
33-34
No comparable provision.
35
No comparable provision.
39-40
No comparable provision.
45
No comparable provision.
49
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No comparable provision.
50
3-5, 15
16-19, 28
6-11
Cigarette and tobacco taxes, rates. Increases the cigarette excise tax from $0.48 to $2.83 per pack and indexes it to the annual changes Revenue makes in the cigarette sales tax. Increases the excise tax on other tobacco products from 35% to 95% of the wholesale sales price of the tobacco product and sets a minimum tax on each container of moist snuff. Increases the in-lieu nonsettlement fee from $0.35 to $0.50 per pack. Applies the constitutionally-approved 0.375% sales tax to cigarettes. Wine and liquor excise tax. Increases the excise tax on wine and liquor as follows: Beverage Type Current Rate $1.33/liter 8/liter Proposed Rate $2.91/liter 55/liter
20-27
12
13
14
Distilled spirits Wine 14% alcohol Wine > 14% and 25/liter 72/liter 21% alcohol Wine > 21% an 48/liter 97/liter 24% alcohol 93/liter 1.42/liter Wine > 24% alcohol 48/liter 95/liter Sparkling wine 4/liter 51/liter Cider Low-alcohol dairy 2/liter 36/liter cocktails Small winery tax credit. Creates a nonrefundable Creates a maximum credit of tax credit for wineries producing less than 100,000 $104,000. gallons of wine annually equal to $2.08 per gallon on 50,000 gallons sold in any fiscal year. Beer excise tax. Modifies the tax on fermented Creates a maximum credit of Art 5,
No comparable provision.
Brewers credit.
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16
Cigarette and tobacco taxes, floor stocks tax. Imposes a floor stocks tax of $0.94 per pack of cigarettes on merchandise held as of July 1, 2013. No comparable provision.
18
49
Same.
19
50
5 10
No comparable provision.
12
13 14-15
No comparable provision.
29
Repealer. Repeals the health impact fee of $0.75 per pack of cigarettes and 35% of the whole price on tobacco products; the provisions relating to Minnesotas participation in the Multistate Tax Compact; and the health care access fund. Commissioner of Revenue; powers and duties. Authorizes Revenue to participate in audits performed by the Multistate Tax Commission. Jet fuel and special fuels tax. Increases the excise tax from a graduated rate ranging from 0.5 cents to 5 cents depending on the volume of fuel purchased to a flat 15 cents/gallon. Exemptions. Exempts parts and equipment needed to repair, maintain, upgrade, or improve certain aircraft, and the associated installation charges, from the general sales tax. Deposit in state airports fund. Diverts sales and use tax revenues from the sale of aircraft to the state airports fund, effective 07/01/2014. Gross receipts tax; paper pull-tabs. Imposes a 9% tax on the gross receipts of paper pull-tabs, less prizes paid, on organizations conducting lawful gambling in a location where at least 50% of annual gross receipts come from paper bingo. Exempts paper pull-tab receipts in these locations from the combined net receipts tax. Exemption; 501(c)(3) organizations. Exempts a 501(c)(3) organization from registering with the Gambling Control Board if it awards less than $50,000 in raffle prizes at one event during a calendar year.
10
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No comparable provision.
46
47 48
No comparable provision.
4, 16, 38
No comparable provision.
6, 13, 36
10, 12
Similar. Except that it does not address the nonFOC-related obsolete language.
11
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8-9
The legislation provides a list of foreign countries that the OECD and the IRS have publicly identified as tax havens.
10
The House Research summary of HF 0677 has more information on the nuts and bolts of the federal laws to which Minnesota would conform.
No comparable provision.
11
No comparable provision.
12
11
Individuals; subtractions from taxable income. Expenditures for railroad track maintenance by shortline railroads that qualify for a federal tax credit, in an amount equal to the credit The previous years average dental providers reimbursement from the Minnesota medical assistance program times the dental providers number of patients enrolled in the program, to a maximum of $25,000.
12
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14
13
18-19
The House Research summary 15-16 of HF 0677 notes that the income thresholds for the brackets are reduced to offset the revenue reductions that result from conforming to income tax changes adopted by Congress.
20
No comparable provision.
23
According to House Research, this matches changes made at the federal level to the EITC over the last few years.
No comparable provision.
25
No comparable provision.
26-27
No comparable provision.
13
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28-31
22-27
Individuals or corporations; historical structure rehabilitation credit. Similar, except that: the application fee change creates a new maximum of $45,000; the credits are issued on a first-come, firstserve basis; the appropriation is limited to $15 million annually; the sunsets are extended by six years; and clarifies the effective date to make the credit effective for rehabilitation expenses first paid after 5/1/10 and for rehabilitation that occurs after 5/1/10.
32
No comparable provision.
35
33
Same.
37 40
37
41
42
1, 28
Qualified expansions of greater Minnesota businesses. Creates an incentive program for greater Minnesota businesses that pledge to pay 120% of the federal poverty level for a family of four and expand employment in an amount that depends on the businesss size. Requires the
14
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4 5
No comparable provision.
No comparable provision.
9, 17
14 18 19-20
No comparable provision. No comparable provision. 200% of the federal poverty guidelines for a family of four was $46,100 in 2012. The credit is reduced by half for 2013 because the effective date for the sales tax changes is 7/1/2013.
21 29, 41
15
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31 Other
No comparable provision.
No comparable provision.
1-4
Same.
16
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Other
No comparable provision.
2-3
Retail sale; definition. Stipulates that a sale of coin-operated entertainment and amusement machines is a sale of property for resale (and is therefore exempt from the sales tax). Provides that the tax on lease-to-own or rent-toown used vehicles is due incrementally with each lease payment instead of entirely upfront at the time the lease is executed Provides that the sales of motor vehicle repair paint and materials are a taxable retail sale. Stipulates that payments made to cooperative electric associations or public utilities as a contribution in aid of construction is not a retail sale but rather a contract for improvement to real property.
3-16
17
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Motor vehicle rental tax; rate increase and exemption for nonprofit car sharing organizations. Increases the tax rate from 6.2% to 9.2%. Exempts nonprofit car sharing organizations from the tax so long as they: provide vehicles subject the tax for their members use upon payment of an hourly charge; park vehicles at unstaffed, self-serve locations that are available at any time; and maintain, insurance, and provide fuel for the vehicles. Definition; solicitor. Defines solicitor as a person who enters into an agreement to directly or indirectly refer potential customers to a business. The language states that a business is presumed to have a solicitor in this state, and therefore has a duty to collect the state sales tax, if it has at least $10,000 annually of sales into Minnesota based on referrals from residents of this state or businesses with a physical presence in the state. Provides a process to rebut the presumption.
19
The House provision is the 21-24 so-called Amazon law, which is meant to require remote sellers (such as Amazon.com) to collect and remit Minnesota sales and use tax on their sales into the state.
Multiple points of use. Provides for a multiple points of use certificate for business purchasers of electronically delivered goods and services that will be used concurrently in more than one location to use.
These certificates allow the buyer to assume responsibility for paying applicable state and local sales taxes directly to the appropriate governments. According to House Research, the language is identical to language originally contained in the Streamlined Sales and Use Tax Agreement and in Minnesota law until 2008. It was removed as a required language from SSUTA and so the state repealed it but other states have kept the language and not run afoul of the SSUTA.
25
Drop ship sales; solicitor nexus, severability, and presumption/burden of proof. Adds rebuttable presumptions for maintaining a place of business in the state for purposes of establishing sales tax nexus. Defines retailer and solicitor and allows the presumption a retailers is a solicitor in the state to be rebutted by evidence that the resident did not engage in any solicitation in the state on behalf of the retailer during the 12-month period in question. Includes language that allows provisions to be severed from the bill if found invalid. Allows a person engaged in drop shipping to claim an exemption for resale sales based on an exemption certificate provided by its customer or reseller. Similar, but contains additional provisions specifying the circumstances under which the seller is relieved of liability.
9, 11
Exemptions; additions. Drugs and medical equipment purchased in Medicare- or Medicaid-covered transactions; single patient use items under the durable medical equipment exemption; all accessories and supplies required for the use of a prosthetic device or durable medical equipment that are not already exempt. Sales of lodging, prepared food, candy, soft drinks, and alcoholic beverages at noncatered events between an established religious order
26 26-27 28
Exemptions; additions and subtractions. Eliminates the exemption for over-the-counter drugs. Includes the medical device exemption that is substantially similar to the one offered in article 8, section 8 of the House bill. Specifies that the exemption for materials consumed in industrial production applies only when tangible personal property is produced (i.e. disallows the exemption when nontangible goods are produced or services
18
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10 12
30 31
32
13
33
14
15
36 40 41 42
43 44
19
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20
21
No comparable provision.
22 23
24-25
50-51
52-53
26
54 Duluth is the only city in Minnesota that has an openended sales tax that can be used for general purposes. Broadening the sales tax base here without reducing the rate would create a windfall unique to the city other cities with sales tax authority will simply reach the allowable amount of collections sooner if they do not reduce the rate in conjunction with the base broadening the Senate bill provides for. 55
Authority for local taxes. Saint Paul sales tax. Same provisions as in House Article 8, section 24-25 except that the sunset is only extended by 10 years, to 12/31/40. St. Cloud-area cities sales tax. Same provisions as in House Article 8, sections 2728 except that the voter approval must come by 11/6/17. Clearwater sales tax. Same as House Article 8, section 29. Duluth sales tax. Directs the city of Duluth to reduce its sales tax rate from 1.0% to 0.87%.
27-28
29
30-31
20
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33
34
35
36
57
1 17-18
20 48
No comparable provision.
49
Repealer Exemption for clothing purchases Exemption for Super Bowl admissions Exemption for copies of court reporter documents Exemption for telecommunications, cable television, and other direct satellite machinery and equipment purchases Contracts with foreign vendors. Requires foreign vendors that sell goods or services to the state to register with Revenue. Sales tax rates; general and constitutionally required. Reduces the general sales tax rate from 6.5% to 5.675% and the Legacy sales tax rate from 0.375% to 0.325%. Lottery tickets; in-lieu tax. Maintains the in-lieu sales tax on lottery tickets at 6.5%. Motor vehicle lease sales tax revenue. Maintains the motor vehicles lease tax revenue rate and associated calculations at the current combined 6.875% general plus Legacy rates. Local sales tax referenda; authorized expenditures. Allows local governments to spend on the following relating to a local sales tax referenda: disseminating information about the resolution of support the local government is required to adopt; conducting public forums, and providing notice thereof, where proponents and
21
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Other
Other
No comparable provision. General tax increment (TIF) district changes. Four year knock-down rule. Extends the four-year knock-down rule to six years for districts certified between 4/21/2009 and 12/31/2016. Ten year rule. Extends the five year rule to a ten-year rule for all districts certified after 6/30/2003 except for districts in a mining reclamation project area. Original local tax rate. Clarified that the sum of all the local tax rates excluded that portion of the school rate attributable to the general education levy that would be enacted by this legislature.
10
11-12
13
1-2. 5
8-16
14-17,
TIF; mining reclamation project area. Authorizes an authority to designate a mining reclamation project area where at least 70% of the acreage contains parcels that meet certain standards related to soils, landfills, quarries, or substandard buildings. Creates special rules for such districts. Similar, except that the Oakdale and Bloomington
22
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17
18
Similar, except that the authority to establish the district is limited to certain listed parcels. No comparable provision.
18
19
No comparable provision.
No comparable provision.
No comparable provision.
1, 3-4, TIF; mining reclamation project area. Authorizes an authority to designate a mining 6 reclamation project area where at least 70% of the acreage contains parcels that meet certain standards related to soils, landfills, quarries, or substandard buildings. Creates special rules for such districts. Creates sol 2, 5, 9 TIF; soil deficiency district. deficiency districts where at least 70% of the acreage has unusual terrain or soil deficiencies and where the estimate cost of the physical preparation of district exceeds its fair market value. Sets the duration limit at 20 years. 7-8 Extension of temporary authority; economic development districts and use of surplus increments. Extends the end of the period for the temporary authority given to local governments in the 2010 jobs bill to use TIF to stimulate construction by two additional years.
23
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Same.
9-10 11
No comparable provision. 3 Similar, except that the effective date is distributions 2013 instead of distributions 2014 as in the House language.
12 13
4 5
14 16
Offsets the increased 6 distribution to schools in section 13. Essentially authorizes an additional tax that is equal to up to two times the current tax.
17
No comparable provision.
24
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18
Same.
No comparable provision.
No comparable provision.
Occupation taxes to be apportioned. Redirects a portion of the occupation tax deposited in the general fund for an annual appropriation to the mining environmental and regulatory account in the special revenue fund equal to a five cent tax per ton on the taconite production tax. 2013 distribution only. Establishes a special fund to receive 30.5 cents per ton of the taconite production tax and allocates specified amount to local projects effective for the 2013 distribution only. Iron Range fiscal disparities study. Requires Revenue to work with the IRRRB to study the Iron Range fiscal disparities program and report to the legislature by 02/01/14.
Other
1-4, 7-17, 19 5
1-4, 34-44
Substantially similar. Except that it does not require a report to the legislature. No comparable provision.
No comparable provision.
25
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18 20
House Article 15: Dept Income, Corporate Franchise, and Estate Taxes (detail not included)
Sec House Tax Bill (HF 0677) Article 15: Department Income, Corporate Franchise, and Estate Taxes Comments Sec Senate Tax Bill (SF 0552) Article 13: Department Policy and Technical: Income and Franchise Taxes; Estate Taxes
House Article 16: Dept Sales and Use & Special Taxes (detail not included)
Sec House Tax Bill (HF 0677) Article 16: Department Sales and Use and Special Taxes Comments Sec Senate Tax Bill (SF 0552) Article 14: Department Policy and Technical: Sales and Use Taxes; Special Taxes
House Article 17: Dept Property and Minerals Provisions (detail not included)
Sec House Tax Bill (HF 0677) Article 17: Department Property and Minerals Provisions Comments Sec Senate Tax Bill (SF 0552) Article 15: Department Policy and Technical: Minerals Taxes; Property Tax
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